MAILING INSTRUTIONS Use the address below for: originally file 215 personal property returns. originally file prior year returns. State of Maryland Department of Assessments & Taxation Personal Property Division PO Box 1752 Baltimore, Maryland 21297-152 Do t send ertifie Mail to this PO Box. See box at right. Use the address below for: US Postal Service ertifie Mail. all overnight delivery service mail. amended returns, correspondence, appeals, applications, etc. late filin penalty payments. State of Maryland Department of Assessments & Taxation Personal Property Division 31 W Preston St Baltimore, Maryland 2121-2395 Annual Report and Personal Property Return as of January 1st Due by April 15th 215 STATE OF MARYLAND, DEPARTMENT OF ASSESSMENTS AND TAATION, PERSONAL PROPERTY DIVISION P.O. Box 1752, Baltimore, Maryland 21297-152 www.dat.maryland.gov (41) 767-117 (888) 246-5941 within Maryland sdat.persprop@maryland.gov Page 4 of 4 HEK ONE IMPORTANT REMINDERS Name of Business Mailing Address ategory B: 2% per annum* Mainframe computers originally costing 5, or more. ategory : 2% per annum* Autos (unlicensed), bowling alley equipment, brain scanners, carwash equipment, contractor s heavy equipment (tractors, bulldozers), fax machines, hotel, motel, hospital and nursing home furniture and f xtures (room and lobby), MRI equipment, mobile telephones, model home furnishings, music boxes, outdoor hristmas decorations, outdoor theatre equipment, photocopy equipment, radio and T.V. transmitting equipment, rental pagers, rental soda fountain equipment, self-service laundry equipment, stevedore equipment, theatre seats, trucks (unlicensed), vending machines, x-ray equipment. OF ASSESSMENT NOTIFIATION ategory F: 5% per annum* Pinball machines, rental tuxedos, rental uniforms, video games. ategory G: 5% per annum* Boats, ships, vessels, (over 1 feet). Long-lived assets Property determined by the Department to have an expected life in excess of 1 years at the time of acquisition shall be depreciated at an annual rate as determined by the Department. * Subject to a minimum assessment of 25% of the original cost. ** Subject to a minimum assessment of 1% of the original cost. OFFIE USE ONLY Foreign Limited Liability Partnership Domestic Statutory Trust Foreign Statutory Trust Page 1 of 3 Date Received by Department INTERNATIONAL OSTUMERS GUILD, IN. JEANINE SWIK TREASURER 113 TOWNSEND HARBOR RD E-mail Address D 291271 heck here if this is a change of mailing address FEDERAL EMPLOYER IDENTIFIATION NUMBER MD DEPARTMENT ID NUMBER ID PREFI _ 521656188 OF INORPORATION OR FORMATION STATE OF INORPORATION OR FORMATION 11281989 MD FEDERAL PRINIPAL BUSINESS ODE TRADING AS NAME SETION I PLEASE STAPLE HEK HERE items specif cally listed. Use ategory A for other assets.) Foreign Limited Partnership Domestic Limited Liability Partnership te: Please include an e-mail address in order to receive important reminders from the Maryland Department of Assessments and Taxation. INLUDE MD DEPARTMENT ID NUMBER ON HEK SPEIAL DEPREIATION RATES (The rates below apply only to the ategory E: 33 1 3% per annum* Blinds, carpets, drapes, shades. The following applies to equipment rental companies only: rental stereo and radio equipment, rental televisions, rental video cassette recorders and rental DVDs and video tapes. Domestic Limited Partnership A. Is any business conducted in Maryland? Date began: B. Nature of business conducted in Maryland:. Does the business own, lease or use personal property located in Maryland? If, skip SETION II. D 291271 ategory A: 1% per annum* All property t specificall listed below. DEPREIATION RATE HART FOR 213 RETURNS ategory D: 3% per annum** Data processing equipment, canned software. Foreign Limited Liability ompany Filing Fee 3 3 3 3 3 3 3 3 Type or Print MD Department ID Number Here STANDARD DEPREIATION RATE Domestic Limited Liability ompany Dept. ID Prefix (W) (Z) (M) (P) (A) (E) (B) (S) LUNENBURG, MA 1462-1818 LATE FILING PENALTY DO NOT PAY PENALTIES AT TIME OF FILING RETURN Businesses which fail to f le this report will receive estimated assessments which will be twice the estimated value of the personal property owned. Domestic Stock orporation Foreign Stock orporation - Domestic n-stock orporation (D) Foreign n-stock orporation (F) -Foreign Insurance orporation (F) 3 Foreign Interstate orporation (F) -SDAT ertified Family Farm (A,D,M,W) 1 Real Estate Investment Trust (D) 3 Type of Business ID PREFI Rules for 215 personal property extensions: Internet extension requests are due by April 15, 215 and are free of charge. Paper extension requests are due on or before March 16, 215 and require a 2 processing fee for each entity. The annual report f ling fee is 3 for most legal entities. Be sure to enclose the correct fee with the. ManufacturingR&D application deadline is September 1, 215. Exception for tax years beginning after June 3, 29 - an exemption application may be file within 6 months after the date of the firs assessment tice for the taxable year that includes the manufacturing personal property. See instruction 11 for more information. A manufacturing exemption cant be granted unless a timely application is filed Once filed additional applications are required in subsequent years. Entities requesting a revised assessment due to other missed exemptions (vehicles, software, charitable organizations, etc.) must fil that request within three years of the April 15th date the return was originally due. Do t prepay late filin penalties or pay personal property taxes to this Department. Business entities that require a Trader s License must report commercial inventory on line item. This return must be accompanied by Form 4A (Balance Sheet) or latest available balance sheet, and Form 4B (Depreciation Schedule), unless the business does t own any personal property in Maryland. All information on pages 2 and 3 of this report and supporting schedules are held conf dential by the Department and are t available for public inspection. Page 1 is public record (Tax-Property Article 2-212). If you dis business prior to January 1, 215, tify the Department immediately, stating to whom and the date all personal property was sold. If the business is sold on or after January 1, 215 and before July 1, 215, submit statement of sale, including value of personal property, date of sale, name and address of the buyer on or before October 1, 215. File the pre-addressed return to ensure proper posting to your account. This return must be signed by an office or principal of the business. Make check for f ling fee payable to Department of Assessments and Taxation. Place the Department ld number on the check. Place the Department ID number on page 1 if the pre-addressed return is t used. A business which f les an annual return postmarked after the due date of April 15, 215 will receive an initial penalty of 11 of one percent of the county assessment, plus interest at the rate of two percent of the initial penalty amount for each 3 days or part thereof that the return is late. Dept. ID Filing Fee Prefix (D) 3 (F) 3 Type of Business 217 ONLY ORPORATIONS OMPLETE ITEM D D. and addresses of officers and names of directors (type or print): OFFIERS Addresses GUST President PHIL 86 INYO PL, REDWOOD ITY, A 9461 RAE BRADBURY-ENSLIN Vice President P.O. BO 548, BARRINGTON, NH 3825 KATHE GUST Secretary 86 INYO PL, REDWOOD ITY, A 9461 JEANINE SWIK Treasurer 113 TOWNSEND HARBOR RD, LUNENBURG, MA 1462 DIRETORS HENRY OSIER JUDY MITHELL ELAINE SIMS BYRON ONNELL BRUE MAI TASHA ADY PIERRE PETTINGER 1216
BUSINESS TANGIBLE PERSONAL PROPERTY LOATED IN MARYLAND 217 EAH QUESTION MUST BE ANSWERED SEE INSTRUTIONS ROUND ENTS TO THE NEAREST WHOLE DOLLAR SETION II A. IMPORTANT: Show the exact physical location(s) of all personal property owned and used in the State of Maryland, including county, town, and street address (PO Boxes are t acceptable). This assures proper distribution of assessments. If property is located in two or more jurisdictions, provide a breakdown for each location by completing additional copies of Section II (Pages 2 and 3 of ). For 5 or more locations, please include the information per location in an electronic format (see Instructions). (Address, Number and Street) Page 2 of 3 Is the property located inside the limits of an incorporated town? 215 If the property is located in a taxable jurisdiction, a detailed schedule by depreciation category should be included to take advantage of higher depreciation allowances. Page 3 of 4 (ounty) (Zip ode) heck here if this location has changed from the prior year return. Tools, machinery and equipment used for manufacturing or research and development: State the original cost of the property by year of acquisition. Include all fully depreciated property and property expensed under IRS rules. If this business is engaged in manufacturing R&D, and is claiming such an exemption for the firs time, a manufacturing R&D exemption application must be submitted on or before September 1, 215 before an exemption can be granted. See instruction 11 for exception. ontact the Department or visit www.dat.maryland.gov for an application. (Incorporated Town) 214 21 213 29 212 28 211 27 and prior Vehicles with Interchangeable Registration (dealer, recycler, f nance company, special mobile equipment, and transporter plates) and unregistered vehicles should be reported here. See specifi instructions. Furniture, fixtures, tools, machinery and equipment t used for manufacturing or research and development. State the original cost of the property by year of acquisition and category of property as described in the Depreciation Rate hart on page 4. Include all fully depreciated property and property expensed under IRS rules. olumns B through G require an explanation of the type of property being reported. Use the lines provided below. If additional space is needed, provide a supplemental schedule. Failure to explain the type of property will result in the property being treated as ategory A property (see instructions for example). Year Acquired A SPEIAL DEPREIATION RATES (SEE PAGE 4) B D E F G 214 213 212 211 DESRIBE B through G PROPERTY HERE: ommercial Inventory. Furnish an average of 12 monthly inventory values taken in Maryland in prior year at cost or market value of merchandise and stock in trade. Include products manufactured by the business and held for retail sale and inventory held on consignment. (Do t include raw materials or supplies used in manufacturing.) te: LIFO prohibited in computing inventory value. Average ommercial Inventory Opening Inventory - Date Amount losing Inventory - Date Amount te: Businesses that need a Trader s License must report commercial inventory here. Supplies. Furnish the average cost of consumable items t held for sale (e.g., contractor s supplies, office supplies, etc.) Average ost ManufacturingResearch and Development (R&D) Inventory. Furnish an average of 12 monthly inventory values taken in Maryland prior year at cost or market value of raw materials, supplies, goods in process and finished products used in and resulting from manufacturingr&d by the business. (Do t include manufactured products held for retail sale.) Average ManufacturingR&D Inventory 211 and prior n-farming livestock (Book Value) (Market Value) Other personal property................................................... Total ost File separate schedule giving a description of property, original cost and the date of acquisition. Property owned by others and used or held by the business as lessee or otherwise... Total ost File separate schedule showing names and addresses of owners, lease number, description of property, installation date and separate cost in each case. SETION III OLUMNS A-G 212 213 Property owned by the business but used or held by others as lessee or otherwise.... Total ost File separate schedule showing names and addresses of lessees, lease number, description of property, installation date and original cost by year of acquisition for each location. Schedule should group leases by county where the property is located. Manufacturer lessors should submit the retail selling price of the property t the manufacturing cost. 216 215 21 29 214 Opening Inventory - Date Amount losing Inventory - Date Amount This Section must be completed. A. Total Gross Sales, or amount of business transacted 214 in Maryland: _ If the business has sales in Maryland and does t report any personal property, explain how the business is conducted without personal property. If the business is using the personal property of ather business, provide the name and address of that business. B. If the business operates on a fisca year, state beginning and ending dates:. If this is the business firs Maryland personal property return, state whether or t it succeeds an established business and give name: D. Does the business own any fully depreciated andor expensed personal property located in Maryland? If, is that property reported on this return? E. Does the submitted balance sheet or depreciation schedule ref ect personal property located outside of Maryland? If, reconcile it with this return. F. Has the business disposed of assets or transferred assets in or out of Maryland 214? If, complete Form 4 (Disposal and Transfer Reconciliation). PLEASE READ IMPORTANT REMINDERS ON PAGE 4 BEFORE SIGNING I declare under the penalties of perjury, pursuant to Tax-Property Article 1-21 of the Antated ode of Maryland, that this return, including any accompanying schedules and statements, has been examined by me and to the best of my kwledge and belief is a true, correct and complete return. ( ) ( ) NAME OF FIRM, OTHER THAN TAPAYER, PREPARING THIS RETURN SIGNATURE OF PREPARER PREPARER S PHONE NUMBER PRINT OR TYPE NAME OF ORPORATE OFFIER OR PRINIPAL OF OTHER ENTITY SIGNATURE OF ORPORATE OFFIER OR PRINIPAL BUSINESS PHONE NUMBER See top of page 4 for correct mailing address TITLE
215 BUSINESS TANGIBLE PERSONAL PROPERTY LOATED IN MARYLAND EAH QUESTION MUST BE ANSWERED SEE INSTRUTIONS ROUND ENTS TO THE NEAREST WHOLE DOLLAR SETION II Page 2 of 4 (Zip ode) heck here if this location has changed from the 214 return. Is the property located inside the limits of an incorporated town? (Incorporated Town) olumns B through G require an explanation of the type of property being reported. Use the lines provided below. If additional space is needed, provide a supplemental schedule. Failure to explain the type of property will result in the property being treated as ategory A property (see instructions for example). Refer to the 215 Depreciation Rate hart on page 4 for computer equipment rates for categories B and D. SPEIAL DEPREIATION RATES (SEE PAGE 4) A B D E F G 214 213 212 211 21 29 28 27 and prior Page 3 of 3 211 214 21 213 29 Vehicles with Interchangeable Registration (dealer, recycler, finance company, special mobile equipment, and transporter plates) and unregistered vehicles should be reported here. See specific instructions. 216 214 215 213 n-farming livestock (Book Value) (Market Value) Other personal property................................................... File separate schedule giving a description of property, original cost and the date of acquisition. Property owned by others and used or held by the business as lessee or otherwise... File separate schedule showing names and addresses of owners, lease number, description of property, installation date and separate cost in each case. Property owned by the business but used or held by others as lessee or otherwise.... File separate schedule showing names and addresses of lessees, lease number, description of property, installation date and original cost by year of acquisition for each location. Schedule should group leases by county where the property is located. Manufacturer lessors should submit the retail selling price of the property t the manufacturing cost. This Section must be completed. 11215 1231215 B. If the business operates on a fiscal year, state beginning and ending dates: ommercial Inventory. Furnish an average of 12 monthly inventory values taken in Maryland 214 at cost or market value of merchandise and stock in trade. Include products manufactured by the business and held for retail sale and inventory held on consignment. (Do t include raw materials or supplies used in manufacturing.) te: LIFO prohibited in computing inventory value. Average ommercial Inventory Opening Inventory - date amount losing Inventory - date amount te: Businesses that need a Trader s License must report commercial inventory here.. If this is the business first Maryland personal property return, state whether or t it succeeds an established business and give name: D. Does the business own any fully depreciated andor expensed personal property located in Maryland? If, is that property reported on this return? Average ost PLEASE READ IMPORTANT REMINDERS ON PAGE 4 BEFORE SIGNING I declare under the penalties of perjury, pursuant to Tax-Property Article 1-21 of the Antated ode of Maryland, that this return, including any accompanying schedules and statements, has been examined by me and to the best of my kwledge and belief is a true, correct and complete return. ManufacturingResearch and Development (R&D) Inventory. Furnish an average of 12 monthly inventory values taken in Maryland 214 at cost or market value of raw materials, supplies, goods in process and f nished products used in and resulting from manufacturingr&d by the business. (Do t include manufactured products held for retail sale.) Average ManufacturingR&D Inventory E. Does the submitted balance sheet or depreciation schedule reflect personal property located outside of Maryland? If, reconcile it with this return. F. Has the business disposed of assets or transferred assets in or out of Maryland the prior year? If, complete Form 4 (Disposal and Transfer Reconciliation). Supplies. Furnish the average cost of consumable items t held for sale (e.g., contractor s supplies, offic supplies, etc.). A. Total Gross Sales, or amount of business transacted prior year in Maryland: If the business has sales in Maryland and does t report any personal property, explain how the business is conducted without personal property. If the business is using the personal property of ather business, provide the name and address of that business. DESRIBE B through G PROPERTY HERE: 212 215 SETION III OLUMNS A-G 216 te: If all of the personal property of this business is located entirely in the following exempt counties: Frederick, Garrett, Kent, Queen Anne s, or Talbot, you may be eligible to skip the remainder of Section II. Refer to Specif c Instructions, Section II, A for more information. Furniture, f xtures, tools, machinery and equipment t used for manufacturing or research and development. State the original cost of the property by year of acquisition and category of property as described in the Depreciation Rate hart on page 4. Include all fully depreciated property and property expensed under IRS rules. 217 If the property is located in a taxable jurisdiction, a detailed schedule by depreciation category should be included to take advantage of higher depreciation allowances. A. IMPORTANT: Show exact location of all personal property owned and used in the State of Maryland, including county, town, and street address (PO Boxes are t acceptable). This assures proper distribution of assessments. If property is located in two or more jurisdictions, provide breakdown by locations by completing additional copies of Section II for each location. (ounty) (Address, Number and Street) Tools, machinery and equipment used for manufacturing or research and development: State the original cost of the property by year of acquisition. Include all fully depreciated property and property expensed under IRS rules. If this business is engaged in manufacturing R&D, and is claiming such an exemption for the first time, a manufacturing R&D exemption application must be submitted within 6 months after the date of the first assessment tice for the taxable year that includes the manufacturing R&D property. Visit www.dat.maryland.gov for an application. Opening Inventory - date amount losing Inventory - date amount PREPARER S PHONE NUMBER BUSINESS PHONE NUMBER NAME OF FIRM, OTHER THAN TAPAYER, PREPARING THIS RETURN SIGNATURE OF PREPARER PRINT OR TYPE NAME OF ORPORATE OFFIER OR PRINIPAL OF OTHER ENTITY TITLE SIGNATURE OF ORPORATE OFFIER OR PRINIPAL
Enter the Year STATE OF MARYLAND DEPARTMENT OF ASSESSMENTS AND TAATION PERSONAL PROPERTY DIVISION www.dat.maryland.gov SDAT.PersProp@Maryland.gov (41) 767-117. (888)246-5941 within Maryland 217 Balance Sheet Form 4A MRS 1-8-735-2258 TTVOIE International ostumers Guild, Inc Name of Business Maryland Department ID Number D 2 9 1 2 7 1 Beginning of Period 1 month ASSETS URRENT ASSETS 1. ash WITHIN MARYLAND 1 day 216 12 year month End of Period WITHIN MARYLAND TOTAL* 31 day 216 year TOTAL* 5. Other urrent Assets 6. Land 2. Marketable Securities 3. Accounts Receivable 4. Inventory PROPERTY, PLANT AND EQUIPMENT 7. Buildings 8. Leasehold Improvements 9. Equipment 1. SUBTOTAL Property, Plant and Equipment 11. Accumulated Depreciation (Negative Number) 17. Other urrent Liabilities 18. Mortgage, tes, Bonds Payable 12. Net Property, Plant and Equipment INTANGIBLE AND OTHER ASSETS 13. Intangible 14. Other (provide schedule) 15. TOTAL ASSETS LIABILITIES AND EQUITY URRENT LIABILITIES 16. Accounts Payable LONG TERM LIABILITIES AND EQUITY 19. Other Long Term Liabilities 2. apital Stock 21. Paid in or apital Surplus 22. Retained Earnings 23. Other 24. TOTAL LIABILITIES AND EQUITY *Omit TOTAL columns when all assets are located in Maryland. This form was printed from the DAT website. 1216
Maryland Form 4B 17 2 Depreciation Schedule PROPERTY IN MARYLAND AS OF TOTAL OST 1. Land 2. Building 3. Leasehold Improvements 4. Transportation Equipment (Registered)A 5. Transportation Equipment (t Registered and Interchangeable Registrations) 6. Furniture & Fixtures DEPREIATION THIS YEAR AUMULATED DEPREIATION Form 4B & 4 BOOK VALUE 8. Other (Specify) 1. Expensed Property 1231216 7. Machinery & Equipment 9. Totals:B (t Reported on Depreciation Schedule) 11. Exempt Personal PropertyD (Included in line 9 above and t reported on the return.) EEMPTION LAIMED Type of Organization Type of Property Vehicles (Registered) I Vessels (under 1 ft.) Iharitable I Religious Educational Veterans IAircraft I Farming Implements (Farmers Only) I Other IRental Heavy Equipment EI Other SPEIFY SPEIFY A. Vehicles with Interchangeable Registrations (dealer, recycler, finance company, special mobile equipment, and transporter plates) are to be reported on line 5. B. Total line must equal Line 1 on the Balance Sheet Form 4A.. Include all expensed property located in Maryland t reported on the Depreciation Schedule Form 4B. D. If exempt property is owned check the appropriate boxes under line 11. Exempt organizations need to provide written justification for the claimed exemption with the return. Organizations required to file IRS Form 99 should also submit a copy of the latest available filing. E. For Rental Heavy Equipment Only An entity must meet all of the following provisions: 1) largest segment of its total receipts is from the short-term lease or rental of heavy equipment at retail without operators; 2) it must be defined under ode 532412 of the rth American Industry lassification System; 3) the property must meet the definition of heavy equipment property in 9-69(D)(5) of the Political Subdivisions Article and 4) the lease or rental of the heavy equipment property is for a period of 365 days or less. Maryland Form 4 DISPOSAL AND TRANSFER REONILIATION 1. Furniture, Fixtures, Tools Machinery and Equipment 2. Motor Vehicles 3. ManufacturingR&D Equip. 4. Leased Property 5. Totals BALANE January 1, AQUISITIONS TRANSFERS IN 216 216 216 *TRANSFERS OUT & DISPOSALS 216 BALANE January 1, 217 This section must be completed by those businesses which transferred or disposed of personal property located in Maryland the prior year. Property Transferred In from locations outside Maryland, property acquired and property Disposed Of or Transferred Out the prior year must be reported above and reconciled with the totals from last year s return. * If transfers out and disposals made the prior year are more than 2, or greater than 5% of the total property reported as of January 1st of the prior year, complete the information below. TRANSFERS DISPOSALS Date of transfer: Date of disposal: Location where transferred? ity: Manner of disposal? (sale, junked, donation, etc.) State: Name of buyer? (For Sales Only)